The document outlines the procedures for establishing a limited liability company (LLC) in Ukraine. It discusses preparing documents such as the charter, protocol, and statutes. It also covers registering the LLC with various government agencies, setting the share capital, choosing a name and location, taxation options, obtaining a seal and bank account, and required licenses. The process involves several steps including document preparation, registration, tax registration, and other requirements to legally operate an LLC in Ukraine.

1. The procedures for establishing a
limited liability company in
Ukraine
Prepared by EEP-305 students (speciality 6504)):
Anastasiia Fedirko, Dmytro Halushchak , Oksana Voitiuk, Polina Detskova, Maksym Kondruk, Alona Ponomarenko,
Mykhailo Korchynskyi, Dmytro Konkov, Bohdan Pastushok, Bohdan Topolskyi

2. General Information
Limited Liability Company is a business entity that has share
capital divided into shares, which is determined by the constituent
documents, and is responsible for its obligations only to their
property. Members of society who fully paid their contributions, bear
the risk of losses associated with the company's activities within
their contributions. (Article 80 of the Economic Code of Ukraine)
• Code by the Classification of legal forms of entities– 240;
• Options founders: no restriction;
• Number of participants (1-100);
• Statutes: Charter, the model statute.

3. Benefits LLC
 LLC. The founders and participants can be both physical
and legal entities, both residents and non-residents;
 LLC. The authorized capital is not limited. Flexible terms
of filling the share capital;
 No registration is prohibited LLC with one member;
 The absence of statutory requirements for the preparation
and presentation of special statements and its publication
(both AP);
 Members of the company are not liable for its obligations
and bear the risk of losses associated with the activities of
society, within the value of contributions made by them;

4. Normative Legal Acts Regulating the
Creation LLC
 The Economic Code of Ukraine;
 The Civil Code of Ukraine;
 The Law of Ukraine "On Business Associations" ;
 The Law of Ukraine "On state registration of legal entities and
individuals - entrepreneurs and community groups in Ukraine"

5. LLC Registration Procedure
Preparation of
documents for
registration
Filing the documents
Registration of legal
entities VAT
Getting the signet
Відкриття
юридичною особою
поточного рахунку в
банківській установі
Getting reference
from USREOU

6. Зразок протоколу про створення ТОВ
Протокол №1
Зборів засновників ТОВАРИСТВА З ОБМЕЖЕНОЮ ВІДПОВІДАЛЬНІСТЮ
"ВІКТОРІ СІСТЕМС"
м. Київ
02 серпня 2015 року
Присутні:
- засновник: Іванов Олег Іванович, що зареєстрований за адресою: м. Київ, вул. Ярослава Мудрого, буд. 104, кв. 358,
паспорт серія АА №700076, виданий Голосіївським РВ ГУМВС України в м. Києві 18 січня 2005 року, реєстраційний
номер облікової картки платника податків 3000400090.
Порядок денний:
1. Створення ТОВАРИСТВА З ОБМЕЖЕНОЮ ВІДПОВІДАЛЬНІСТЮ "ВІКТОРІ СІСТЕМС" (надалі – "Товариство")
з одним засновником (учасником).
2. Про формування статутного капіталу Товариства.
3. Про розподіл статутного капіталу Товариства.
4. Про визначення місцезнаходження Товариства.
5. Про затвердження Статуту Товариства.
6. Про обрання Директора Товариства.
Прийнято рішення:
1. Створити ТОВАРИСТВО З ОБМЕЖЕНОЮ ВІДПОВІДАЛЬНІСТЮ "ВІКТОРІ СІСТЕМС" з одним засновником
(учасником).
2. Сформувати статутний капітал Товариства у розмірі 10000,00 (десять тисяч) гривень.
3. Статутний капітал Товариства розподілити таким чином: учасник Іванов Олег Іванович має частку розміром
10000,00 (десять тисяч) гривень, що становить 100 % (сто відсотків) Статутного капіталу Товариства.
4. Визначити місцезнаходження Товариства за адресою: Україна, 03115, м. Київ, вул. Івана Кривоноса, будинок №159.
5. Затвердити Статут Товариства.
6. Призначити Директором Товариства Іванова Олега Івановича з моменту державної реєстрації Товариства.
Засновник ____________ Іванов Олег Іванович

7. Charter and the Protocol (Decision) Holders of
Creating LLC
constitution
LLC name
The authorized
capital share in
each of its
founders
LLC Location
Subject, goal,
purpose of
Founders and
participants

8. The Choice of LLC Name
• Determining the LLC name;
• Check the LLC name for the unique in ESREOU;
• Taking into account the legislative duties of company name.
Requirements for writing the name of the legal entity established by
order of the Ministry of Justice of Ukraine of 05.03.2012 №368 / 5 "On
Approval of Requirements for writing the name of the legal entity or a separate
unit."
Legal form
Name of
Company LLC Name

9. LLC Location
LLC Location
Registration to the
home address of the
founder
Registration at the
actual address of
Registration at the
legal address under
which the company is
not actually

10. The Choice of Activities of LLC
LLC can make all kinds of business
activities, in addition to the restrictions
relating to the general limitations of
business defined Article 4 of the Law "On
Entrepreneurship".
Some activities include a license
(permit) under the Law "On licensing
certain types of activities."

11. Formation of the Share Capital:
According to Art. 52 Law of Ukraine "On Business Associations'
charter capital of a limited liability payable by members of the partnership
before the end of the first year from the date of state registration.
Otherwise, during the general meeting of one of the decisions
accepted:
• On the exclusion from society of those members who have not made their
contributions, and of determining the order of redistribution of shares in the
authorized capital;
• On the reduction of the share capital and the definition of the procedure
redistribution of shares in the authorized capital;
• About liquidation the partnership.

12. The Set of Documents for Submission to the State
Registrar:
•notarized copy of the document
confirming registration of the
legal entity - founder in the host
country;
•decision (protocol) of the
supreme body of the legal entity
to make decisions about the
future founder of the company;
•Documents confirming the
authority of the person who will
sign documents on behalf of the
legal entity
• Copy of passport (with Ukrainian
visa, if available);
• A copy of the ID in Ukraine
• copy of an extract from the USR (or copy of
registration);
• decision (protocol) of the supreme body of the legal
entity to make decisions about the future founder of
the company;
• Documents confirming the authority of the person
who will sign documents on behalf of the legal
person founder (minutes of the appointment of the
Director and charter, notarized power of attorney to
a representative if necessary);
• an extract from the Unified State Register of
enterprises Ukraine
•Copies of passports, certificates of
identification numbers of founders and
Director;
•If the founder or director are natural
persons - entrepreneurs (FLP) must
provide a copy of the certificate of state
registration of individual entrepreneur (to
prevent discrepancies in the database
USR);
To register a
company with
shareholders-
residents (citizens
of Ukraine)
To register a LLC
with resident
legal entities
To register a
company with
legal entities-
non-residents
(foreign
companies)
To register a
company with
the founders of
non-residents
(foreigners)

13. Registration LLC Into the Tax Administration,
Pension Fund, Social Insurance Fund
• application form № 1-ОПП
• the state registration certificate
• document confirming the assignment of enterprise code
• Statement on the single tax, the book of income
(simplified)
Tax
Administration
• Taking on record on the basis of information from the
registration card provided by the state registrarPension Fund
• Information from the registration card the Pension Fund
sent to the relevant body of the Social Insurance Fund
Social
Insurance Fund
Necessary documents :

14. LLC Taxation
General system
• Income tax 18%.
• Tax on dividends -
5%.
• VAT - 20% (except
for some activities
with other rates)
• SSC - 22% of payroll.
• Other taxes.
Simplified system
• Single tax, the amount
of which depends on
the annual profits,
number of employees.
• SSC - 22%

15. Getting the Signet
April 15, 2014 the Verkhovna Rada of Ukraine adopted the Law of
Ukraine №1206-VII "On Amendments to Certain Legislative Acts of
Ukraine on simplification of starting a business."
According to the given legislation, the Commercial Code of Ukraine
was supplemented century. 58-1, under which canceled the press for binding
entities.

16. Opening a Bank Account
According to paragraph. 3.2 of the Regulations on the order of opening,
use and closure of accounts in local and foreign currencies approved by the
National Bank of Ukraine of 12.11.2003 №492, a legal entity to open a current
account must provide the authorized bank employee the following documents :
• Application for opening a current account, signed by the director of or other
person authorized by the;
• A copy of the LLC charter;
• A copy of an extract from the Unified State Register.
• Signature card and seal.
• Other documents provided by the bank's internal
policies.

17. LLC Registration Procedure
Preparation of
documents for
registration
Filing the documents
Registration of legal
entities VAT
Getting the signet
Відкриття
юридичною особою
поточного рахунку в
банківській установі
Getting reference
from USREOU

18. International Experience in California
LLC registration Procedure :
Assigning a name
Setting registration
agent
Submission LLC-1
form
Installing the
operating
agreement
Obtaining
identification code
Registration for the
state tax
Obtaining licenses
and permits
Hiring employees
Getting insurance

20. Conclusion
Opening and LLC registration in Ukraine - a long and
laborious process. The best option for respecting entrepreneurs
will turn to professional lawyers who do this work as quickly as
possible and with the least risk. The high level of legal services,
accompanied by the registration of the LLC will ensure the
success of your further successful entrepreneurship.